California Revenue and Taxation Code

§ 18038.4

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 18038.4 Effective Aug 20, 1998Div. 2 · Part 10 · Ch. 13

Statute text

View on leginfo.ca.gov

Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall not apply.

Legislative history

Added by Stats. 1998, Ch. 322, Sec. 40. Effective August 20, 1998.